Do Audit Committees and Institutional Ownership Constrain Earnings Management in Sustainability Reporting?
監査委員会と機関所有はサステナビリティ報告における利益管理を抑制するか？ (AI 翻訳)
Jamian Purba, Dian Sulistyorini Wulandari, Salsabila Ameliani
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の非金融企業を対象に、監査委員会と機関所有がサステナビリティ報告における利益管理を抑制するかを検証した。パネルデータ回帰の結果、効果的な監査委員会と高い機関所有は利益管理を有意に減少させ、ガバナンス強化が報告の信頼性を高めることを示した。
English
This study examines whether audit committees and institutional ownership constrain earnings management in sustainability reporting, using panel data from Indonesian non-financial firms (2021-2025). Findings show that effective audit committees and higher institutional ownership significantly reduce earnings management, enhancing the credibility of sustainability disclosures.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示が始まり、サステナビリティ情報の信頼性が問われる中、本研究成果は監査委員会や機関投資家の役割強化の重要性を示唆する。日本の上場企業が開示品質を高める上で参考になる。
In the global GX context
Globally, as ISSB and CSRD frameworks emphasize governance in sustainability reporting, this study provides empirical evidence from an emerging market on how governance mechanisms can curb earnings management, reinforcing the importance of audit committees and institutional oversight in disclosure credibility.
👥 読者別の含意
🔬研究者:Provides empirical evidence on governance mechanisms and earnings management in sustainability reporting from an emerging market context.
🏢実務担当者:Highlights the role of audit committees and institutional investors in enhancing the credibility of sustainability disclosures.
🏛政策担当者:Suggests that strengthening governance requirements can improve the reliability of sustainability reporting.
📄 Abstract（原文）
The increasing adoption of sustainability reporting has heightened the need for credible and transparent corporate disclosures. However, concerns remain regarding the potential use of earnings management to influence both financial performance and the reliability of sustainability information. This study aims to examine whether audit committees and institutional ownership constrain earnings management in the context of sustainability reporting. A quantitative explanatory research design was employed using panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. Secondary data were obtained from annual reports, sustainability reports, and corporate governance disclosures. Earnings management was measured using discretionary accruals, while audit committee characteristics and institutional ownership served as the primary independent variables. Panel data regression analysis was applied to evaluate the relationships among the variables after selecting the most appropriate estimation model. The findings indicate that effective audit committees and higher institutional ownership significantly reduce earnings management, suggesting that stronger corporate governance improves the credibility of sustainability reporting. These results reinforce the role of governance mechanisms in mitigating agency problems and enhancing reporting transparency. The study contributes to the growing literature on corporate governance and sustainability reporting while providing practical implications for regulators, investors, and corporate managers seeking to strengthen governance practices and improve the quality and reliability of sustainability disclosures.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55606/jumia.v4i3.4447first seen 2026-08-12 04:57:45
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